HNB Assurance Balance Sheet

Financials in millions LKR. Fiscal year is January - December.

Millions LKR. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021
Investments in Debt Securities	47,573	42,101	34,322	27,212	15,823
Investments in Equity & Preferred Securities	-	679.58	98.95	41.32	76.88
Policy Loans	504.02	459.4	441.92	420.91	403.45
Other Investments	19,829	11,076	8,848	7,287	12,860
Total Investments	69,221	54,764	44,297	35,045	29,498
Cash & Equivalents	1,593	1,402	1,123	1,033	2,113
Reinsurance Recoverable	3,549	1,292	1,371	1,066	1,081
Other Receivables	3,930	3,015	2,568	2,465	1,582
Deferred Policy Acquisition Cost	11.13	33.47	208.47	164	157.71
Property, Plant & Equipment	1,294	1,252	1,118	794.84	678.03
Other Intangible Assets	522.37	164.02	63.92	61.12	63.18
Other Current Assets	520.95	512.01	511.31	367.34	404.46
Long-Term Deferred Tax Assets	9.12	14.78	1.53	99.43	291.83
Total Assets	80,651	62,449	51,263	41,096	35,869
Accrued Expenses	1,141	833.97	639.08	622.04	400.89
Insurance & Annuity Liabilities	49,494	38,745	30,969	24,600	20,232
Unpaid Claims	3,909	2,090	1,958	1,612	1,612
Unearned Premiums	5,279	3,193	3,258	3,035	2,567
Reinsurance Payable	1,848	1,000	696.92	959.69	1,086
Current Portion of Leases	215.21	200.07	146.2	152.04	112.57
Short-Term Debt	341.84	418.99	471.27	265.54	111.67
Current Income Taxes Payable	596.47	559.88	530.01	253.81	62.17
Long-Term Leases	378.42	360.84	304.1	258.68	309.27
Other Current Liabilities	2,789	2,110	1,687	1,302	1,015
Total Liabilities	66,517	49,932	40,986	33,297	27,746
Common Stock	1,172	1,172	1,172	1,172	1,172
Retained Earnings	12,533	10,733	9,421	8,204	7,026
Comprehensive Income & Other	428.85	612.42	-316.22	-1,577	-74.7
Shareholders' Equity	14,133	12,517	10,277	7,798	8,123
Total Liabilities & Equity	80,651	62,449	51,263	41,096	35,869
Filing Date Shares Outstanding	150	150	150	150	150
Total Common Shares Outstanding	150	150	150	150	150
Total Debt	935.46	979.89	921.58	676.26	533.5
Net Cash (Debt)	657.23	422.53	201.43	357.05	1,579
Net Cash Growth	55.55%	109.77%	-43.59%	-77.39%	715.47%
Net Cash Per Share	4.38	2.82	1.34	2.38	10.53
Book Value Per Share	94.22	83.45	68.51	51.99	54.15
Tangible Book Value	13,611	12,353	10,213	7,737	8,060
Tangible Book Value Per Share	90.74	82.35	68.09	51.58	53.73
Land	82	82	68.64	68.64	68.64
Machinery	1,538	1,336	1,139	783.74	617.69

Updated Dec 31, 2025. Source: S&P Global Market Intelligence. Insurance template. Financial Sources.